Tax Professionals Belief Revision: The Effects of Information Presentation Sequence, Client Preference, and Domain Experience
基于信念修正模型，研究了信息呈现顺序、客户偏好和从业经验如何影响税务专业人员对模糊税务处理的信念修正，发现经验丰富者受顺序影响但不受客户偏好影响，而新手则相反。
ABSTRACT Based on a belief revision model recently proposed by Hogarth and Einhorn [35], the present research investigates the effects of information presentation orders on tax professionals’ belief revisions about ambiguous tax treatments. Also examined in the study are the impacts of the tax professionals’ experience and the client's tax preference on the belief revision. The results show that the experienced tax professionals’ belief revisions are affected by the presentation order manipulations, but unaffected by the client preference manipulations. In contrast, the inexperienced tax professionals’ belief revisions display a reverse pattern.